xxxiv
LIST OF STAMP DUTIES
COLLATERAL SECURITY CONTRACT
..See Mortgage, 26. ...See Agreement, 2.
50 centa for every $100 or part thereof.
14. CONVEYANCE or Assignment on sale, to be levied on the amount or value of the consideration money, such consideration money to in- clude any sum payable by the purchaser in respect of any mortgage or other debt remaining upon the property purchased, or released by such purchaser to the vendor. (See also Article 17) EXEMPTION. Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note, or other negotiable
Instrument, or of a BMI of Lading. Bill of Sale for Chinese Junk. 15.-COPARTNERSHIP, Deed or other instrument of 16.-DECLARATION OF TRUST
$2.
$10.
$25.
$10.
17.-DEED or other instrument of Gift, assignment, or exchange, where no money consideration, or a merely nominal money consideration, passes * DEED of Assignment where no money consideration or a merely nominal money consideration passes and where such Deed is merely confirmatory of an Assignment on which the full conveyance duty has been paid.... NOTE.-The Collector of Stamp Revenue shall, unless the two deeds referred to in the foregoing paragraph are comprised in one and the same document, denote by an entry under his hand made upon the Deed stamped with the $10 duty, that the full conveyance duty (if more than $10) has been paid upon the other.
.See Mortgage, 26.
DEPOSIT of Title Deeds
18.-DUPLICATE or Counterpart of any Document chargeable with duty under this Schedule, to be affixed on the production of the original Document bearing its proper Stamp, and not otherwise. If the original duty is-
Under $ 1........................
From $1 to $10
$10 to $20.
Over $20....
.Same duty.
$1.
$2.
$3.
Nor. The duplicate or counterpart of any instrument chargeable with duty is not to be deemed duly stamped unless it appears by some entry made by the Collector or by some stamp impressed thereon that the full and proper duty has been paid upon the original instrument of which it is a duplicate or counterpart or unless it is stamped as an original instrument,
19.-EMIGRATION FEXS, under the Emigration Consolidation Ordinance, 1874-
Application for a certificate
Certificate......
EQUITABLE Charge......
$1.
..$1.
See Mortgage, 26.
20.-FOREIGN ATTACHMENT BOND, in the Supreme Court, either Jurisdic-) $1 for every $100 or
GUARANTEE
See Agreement, 2.
$10.
}
21.-Every INSTRUMENT in writing UNDER SEAL, not otherwise specially
charged with duty under this Schedule..... NOTI. The impressions of Chinese names, shop names, or trading names, commonly called chops shall not be taken
to be seals within the meaning of this Article.
22.-LEASE or agreement for a Lease, made for a term of years, or for
30 cents for every $100 or part there- of.
a period determinable with one or more life or lives or otherwise contingent, in consideration of a sum of money paid in the way of premium, fine, or the like, if without rent 23.-LEASE, executed in pursuance of a duly stamped agreement for the same...$1. 24.-LEASE or Agreement for a Lease of any Land, House, Building or
Tenement, at a rent, without payment of any sum of money by way of fine or premium, to be levied on the Annual Rent, for a term not ex- ceeding :-
One year
Three years
Thirty years
Exceeding thirty years
10 cents. For every
.25
..50
*
..75
**
$100 or part
thereof.
NOTE. When both rent is paid and there is a fine or premium, the duty is to be the total of that due under both articles
22 & 21, EXEMPTION.All rentals under $50 per annum. 25.-LETTER or other instruinent of HYPOTHECATION accompanying deposit of documents of title to any moveable property, or bond, or other instrument of guarantee in respect of such property or documents of title
Referring to parti- cular property, $1. Duplicate, 10 cents. General, $2.
See Agreement, 2.
LETTER OF GUARANTEE.. 26.—MORTGAGE, or Agreement for a Mortgage, Bond, Debenture, Covenant, Warrant of Attorney to confess and enter up judgment, and Foreign security of any kind not specially charged with duty under this Sche- dule, to be levied on the amount or value of the principal sum secured. (i.) Being the only, or principal, or primary security, and also where 10 cents for every any further money is added to the money already secured.......) $100 or part thereof
* Order in Council of 8th October, 1886,
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